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Counsel

M. Tolley Gwinn

Favorite Book: The Once and Future King by T.H. White

M. Tolley Gwinn is an attorney in Sands Anderson’s Government Group who helps local governments solve the legal and regulatory challenges they face. His practice focuses on administrative law—including FOIA compliance, federal and state regulatory compliance, zoning and building code enforcement, and grant management—and tax law, from conducting and defending assessments to the collection of delinquent taxes.

As a former officer in the United States Army, Tolley understands how public institutions build consensus, make decisions, and accomplish their objectives while operating within complex legal and organizational frameworks. He works closely with his clients to develop practical legal solutions that advance each locality’s objectives while respecting the interests of elected officials, staff, businesses, and the public.

When not practicing law, Tolley enjoys volunteering at his parish, training in Brazilian jiu-jitsu, and smoking meat in his backyard with family and friends.

Qualifications

Education

University of Virginia School of Law, J.D., 2019

Virginia Military Institute, B.A., English Literature and Fine Arts, 2012

Admissions

Virginia

Honors & Recognitions

"Legal Elite", Virginia Business Magazine, Young Lawyer (Under 40), 2024; Administrative/Government/Legislative, 2025

Experience

  • Successfully defended County, Commissioner of the Revenue, and Treasurer from defamation claims in federal court. J.R. Thorpe Trucking Co., Inc. v. Prince Edward County, Virginia, No. 24CV422 (E.D. Va, Mar. 14, 2025)
  • Implement civil enforcement of Uniform Storewide Building Code violations in multiple Virginia localities. 
    • Warrenton Town Code §4-1, 4-61
    • South Hill Town Code §22-52 through 22-53
  • Obtain dismissal of appeals to Virginia Tax Commissioner under Va. Code §58.1-3983.1 on behalf of various localities.
    • Department of Tax PD 24-93
    • Department of Tax PD 25-45

Affiliations

Community

Knights of Columbus, Member

St. Thomas More Society (Richmond), Member

Professional

Virginia State Bar Association

Local Government Attorneys of Virginia, Publications Committee Member

Local Government Attorneys of Virginia, Amicus Committee Member

News & Insights

Events & Speaking Engagements

"Anatomy of a Tax Defense," VAAO Education Seminar, July 2026

  • “Local governments do the heavy lifting in our democracy. It is a real privilege to help local leaders understand their options and chart the best path forward for their cities, counties, and towns.”

    Tolley Gwinn
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